Definition of “Permanent Establishment” changes January 1, 2010

January 1, 2010 - introduction of a new definition of “Permanent Establishment” effective January 1, 2010 .....

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New electronic filing requirements for GST/HST registrants

Registrants with greater than $1.5 million in taxable supplies will soon be required to file reports electronically ...

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What is a regulation 105 waiver?

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Is it better to lease or buy a new vehicle?

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What are the Canadian withholdings on payments to non-residents?

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